Auditors challenge managers to manage better. Good managers watch the measures of their inputs, processes, outputs, and outcomes. Good auditors promote measures and their use.
Let’s start with a piece by Jorge Luis Borges called “On Exactitude in Science.” In that Empire, the Art of Cartography attained such Perfection that the map of a single Province occupied the entirety of a City, and the map of the Empire, the entirety of a Province. In time, Read more
Presented to the Biennial Intergovernmental Audit Forum It is 1998 and a grand time to be a performance auditor! Managers are emphasizing measurement and improvement. Elected officials are talking about increased accountability and obtaining assurances of results. They are investing in data systems and analysts, and incorporating measures into their Read more
Auditors must persevere in their efforts, even when they have doubts whether they make a difference. We expect and hope for something better than we usually find. We diligently report what needs to be done. Yet the incremental progress of our work is daunting in the breadth of all the Read more
I had heard the stories from other state auditors about the resistance of universities to their recommendations. They’re fittingly called “ivory towers” and they aren’t conciliatory. Nonetheless, in Oregon they depend upon a large-but-declining supplement from the state budget to operate and maintain their often-claimed standing among the top universities Read more
The covid pandemic has been a case study in risks and controls. That context offers insights into the decisions of our elected leaders, the actions of compliant and resistant citizens, and the growing knowledge of public health experts. Throughout, everyone has struggled, and the contagion prompted me every day to Read more